2025 (2) TMI 667 - HC - GST

Seeking to quash the impugned orders passed by the second respondent under Section 73 of CGST Act - respondents submitted that the petitioner has an alternative remedy of appeal before the Appellate Commissioner under Section 107 of the TNGST Act 2017 against the impugned order - HELD THAT - The petitioner is directed to first exhaust the statutory remedy available under law before approaching this Court. The petitioner shall prefer an appeal together with necessary pre-deposit within one month from the date of receipt of a copy of this order. Upon filing of the appeal together with necessary pre-deposit the Appellate Commissioner shall entertain the appeal without reference to the period of limitation and dispose of the same on merits and in accordance with law within a period of two months thereafter. Petition disposed off.

Summary

The Writ Petition sought to quash orders under Section 73 of the CGST Act and unfreeze a bank account, alleging lack of opportunity to present a case. The Court directed the petitioner to exhaust the appeal remedy before the Appellate Commissioner within one month, allowing the appeal without limitation constraints and mandating disposal within two months. The Writ Petition was disposed of with no costs incurred.